GST LAW AND NATURAL JUSTICE: A PRACTITIONER’S Perspective

GST LAW AND NATURAL JUSTICE: A PRACTITIONER’S PERSPECTIVE

GUIDING TAXPAYERS & PROFESSIONALS THROUGH FAIR COMPLIANCE AND LEGAL INTERPRETATION  BY S. PRASAD-AUDITOR AND TAX CONSULTANT

GENERAL CONTENTS

1. SECTION 16 ITC -Why Genuine Taxpayers Are Targeted When Department Ignores Defaulting Suppliers
2. Retrospective Cancellation under Section 23(2):How GST Officers Are Punishing Genuine Buyers for Supplier Defaults
3. Form ASMT-10 to Section 73/74/74A: How Scrutiny of Returns Escalates into Full GST  Demands-What every Taxpayer Must Know
4. Bona Fide Recipients Targeted Instead of Defaulting Suppliers u/s 64 of the GST
5. Issue of portal upload v/s real Communication u/s 169
6. Client KYC Checklist for GST Professionals: How to Avoid GST Fraud and 122(3A) Exposure
7. “Fake Registration or Failed Verification ? Retrospective GST Cancellation and the Blame on Bona Fide Taxpayers”
8. “New Section 74A vs Old Sections 73 & 74 -Boon or Burden for Bona Fide GST Taxpayers?”
9. Engagement Letters in GST Era.Shield Against 122 (3A) rISK
10. Section 17(2) and Rule 42 -When Can the Department Legally Force ITC Reversal                                               ***TOTAL 41 Chapters and 344 pages of this book.